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IIA Certification in Risk Management Assurance Sample Questions:

1. Which of the following items should the chief audit executive disclose to senior management regarding the results of the internal audit activity's quality assessments?

A) The internal audit activity's plan for resource allocation.
B) The amount of the organization's potential loss prevented by the risk-based auditing of the internal audit activity.
C) The number of audits from the annual internal audit plan that were completed last year.
D) The qualifications and independence of the assessment Team.

2. A new chief audit executive (CAE) of a large internal audit activity (IAA) is dissatisfied with the current amount and quality of training being provided to the staff and wishes to implement improvements. According to IIA guidance, which of the following actions would best help the CAE reach this objective?

A) Assign one experienced manager to better coordinate staff training and development activities.
B) Perform a gap analysis of the IAA's existing knowledge, skills and competencies.
C) Require that all staff obtain a minimum of two relevant audit certifications.
D) Engage a consultant to benchmark the IAA's training program against its peers.

3. Which of the following is most likely to enhance an internal auditor's objectivity?

A) An auditor avoids conflicts of interest.
B) An auditor is appropriately able to communicate results.
C) An auditor performs his work free from interference.
D) An auditor is unrestricted in determination of scope.

4. According to The MA Code of Ethics, which of the following is one of the rules of conduct for objectivity?

A) Internal auditors shall respect and contribute to legitimate and ethical objectives of the organization.
B) Internal auditors shall not accept anything that may impair or be presumed to impair their professional judgment.
C) Internal auditors shall be prudent in the use and protection of information acquired in the course of their duties.
D) Internal auditors shall continually improve their proficiency and effectiveness and quality of their services.

5. An internal auditor would like to identify the involvement of various organizational units in handling employee travel reimbursement claims. Which of the following methods would be most effective and efficient in completing this task?

A) Interviewing.
B) Distributing questionnaires.
C) Monitoring.
D) Process mapping.

Solutions: